商业银行资本充足率管理办法.docx
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商业银行资本充足率管理办法.docx
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商业银行资本充足率管理办法
商业银行资本充足率管理办法(2007修正)
MeasuresfortheManagementofCapitalAdequacyRatiosofCommercialBanks
(PromulgatedandimplementedbyOrderNo.2[2004]ofChinaBankingRegulatoryCommissionandamendedaccordingtotheDecisionofChinaBankingRegulatoryCommissiononRevisingtheMeasuresfortheManagementofCapitalAdequacyRatiosofCommercialBanksasadoptedatthe55thchairmen'smeetingofChinaBankingRegulatoryCommissiononDecember28,2006)
ChapterIGeneralProvisions
Article1Inordertostrengthenthesupervisionoverthecapitaladequacyratiosofcommercialbanks,promotethesafetyandstabilityofcommercialbanks,thepresentMeasuresareformulatedinaccordancewiththeBankingSupervisionLawofthePeople'sRepublicofChina,theLawofthePeople'sRepublicofChinaonCommercialBanks,theAdministrativeRegulationsofthePeople'sRepublicofChinaonForeign-fundedFinancialInstitutionsandotherrelevantlawsandregulations.
Article2ThepresentMeasuresshallbeapplicabletothecommercialbanksestablishedwithintheterritoryofthePeople'sRepublicofChina,includingChinese-fundedbanks,whollyforeign-fundedbanksandSino-foreignequityjointbanks.
Article3Theterm"capitaladequacyratio"asmentionedinthepresentMeasuresreferstotheratiobetweenthecapital,whichisheldbyacommercialbankandmeetstherequirementsofthePresentMeasures,andtherisk-weightedassetsofthecommercialbank.
The"corecapitaladequacyratioofacommercialbank"referstotheratiobetweenthecorecapital,whichisheldbythecommercialbankandmeetstherequirementsofthepresentMeasures,andtherisk-weightedassetsofthecommercialbank.
Article4Thecalculationofthecapitaladequacyratioofacommercialbankshallbebasedonprovisionforloanlossandotherlosses.
Article5Thecapitalofacommercialbankshallpreventcreditriskandmarketrisk.
Article6Acommercialbankshallsimultaneouslycalculatetheunconsolidatedcapitaladequacyratioandtheconsolidatedcapitaladequacyratio.
Article7Thecapitaladequacyratioshallnotbelowerthan8%,thecorecapitaladequacyratioshallnotbelowerthan4%.
Article8ChinaBankingRegulatoryCommission(hereinafterreferredtoastheCBRC)shallconductsupervisionandinspectionoverthecapitaladequacyratiosandthecapitalmanagementstatusofcommercialbanks.
Article9ThecommercialbanksshalldisclosetheinformationrelatedtocapitaladequacyratiosinaccordancewiththepresentMeasures.
ChapterIICalculationofCapitalAdequacyRatios
Article10Whencalculatingtheconsolidatedcapitaladequacyratio,acommercialbankshalllistthefollowinginstitutionsintotheconsolidationscope:
(1)Thefinancialinstitutionswithmorethanhalfoftheirequitycapitalownedbythecommercialbank,including:
(a)Afinancialinstitutionwithmorethanhalfofitsequitycapitaldirectlyownedbythecommercialbank;
(b)Afinancialinstitutionwithmorethanhalfofitsequitycapitalownedbyitswholly-fundedsubsidiary;
(c)Afinancialinstitutionwithmorethanhalfofitsequitycapitalownedbythecommercialbankanditswholly-fundedsubsidiary.
(2)Afinancialinstitutionwithatleasthalfofitsequitycapitalnotownedbythecommercialbankshallbelistedintotheconsolidationscopeifthecommercialbank:
(a)holdsmorethanhalfofitsvotingrightsbyconcludingagreementswithotherinvestors;
(b)hasthepowertocontrolthefinancialaffairsandoperatingpoliciesofthisinstitutionaccordingtothearticlesofassociationoragreement;
(c)hasthepowertoappointordismissmostofthemembersintheboardofdirectorsorthesimilarpowerfulinstitutionofthisfinancialinstitution;or
(d)holdsmorethanhalfofthevotingrightsintheboardofdirectorsorthesimilarpowerfulinstitution.
Theinstitutionsthatmaynotbelistedintotheconsolidationscopeshallincludethefinancialinstitutionsthathavebeenclosedorhavebeenannouncedbankruptcy;thefinancialinstitutionsthathaveenteredintotheliquidationprocedure;thefinancialinstitutionswithmorethanhalfoftheirequitycapitalownedbythecommercialbank,whichdecidestosellitoutwithinayear;theoverseassubsidiaryfinancialinstitutionswhosefundprocurementcapacityislimitedduetothecontrolonforeignexchangebythecountrieswheretheyarelocatedortheimpactofotheremergencies.
Article11Thecalculationformulasofthecapitaladequacyratioofacommercialbank:
Thecapitaladequacyratio=(capital-thedeductionitems)/(therisk-weightedassets+12.5timesofmarketriskcapital)
Thecorecapitaladequacyratio=(corecapital-corecapitaldeductionitems)/(therisk-weightedassets+12.5timesofmarketriskcapital)
Article12Thecapitalofacommercialbankincludesthecorecapitalandsupplementarycapital.
Thecorecapitalincludesthepaid-upcapitalorcommonstocks,capitalreserves,surplusreserves,undistributedprofitsandminorityinterests.
Thesupplementarycapitalincludesthere-evaluationreserves,generalreserves,preferredstocks,convertiblebonds,fixedcapitalbondsandlong-termsubordinateddebts.
Thepositivealteration,butnomorethan50%,tothefairvalueofavailable-for-salebondsthathavebeencalculatedintotheowners'rightsandinterestsmaybecalculatedintothesupplementarycapital;andthenegativealterationtothefairvalueshallbedeductedfromthesupplementarycapital.Whenacommercialbankcalculatesthecapitaladequacyratio,itshalltransferthefairvalueofavailable-for-salebondsthathavebeencalculatedintothecapitalreservesfromthecorecapitalintothesupplementarycapital.
Article13Thesupplementarycapitalofacommercialbankshallnotexceed100%ofitscorecapital.Thelong-termsubordinateddebtslistedintothesupplementarycapitalshallnotexceed50%ofthecorecapital.
Article14Whencalculatingthecapitaladequacyratio,thecommercialbankshalldeductthefollowingitemsfromthecapital:
(1)Goodwill;
(2)50%ofthecapitalinvestmentmadebythecommercialbankintheunconsolidatedfinancialinstitutions;and
(3)50%oftheinvestmentmadebythecommercialbankinnon-self-useimmovablepropertyandenterprisecapital.
Article15Whencalculatingthecorecapitaladequacyratio,thecommercialbankshalldeductthefollowingitemsfromthecorecapital:
(1)Goodwill;
(2)50%ofthecapitalinvestmentmadebythecommercialbankintheunconsolidatedfinancialinstitutions;and
(3)50%ofthecapitalinvestmentmadebythecommercialbankinnon-self-useimmovablepropertyandenterprise.
Article16Whencalculatingtheweighted-riskassetsofallloans,thecommercialbankshalldeductthespecificreservefromthebookvalueoftheloans,andshalldeducttheprovisionforthedepreciationofothertypesofassetsfromthebookvaluesofthecorrespondingassets.
Article17Theexternalcreditgradeevaluationresultofthecorrespondingcountryorregionshallbethebenchmarkoftheriskweightofacommercialbank'screditabroad.Whendifferentcreditgradeevaluationcompanieshavedifferentevaluationresultsaboutthesamecountryorregion,therelativelyloweroneshallbechosenasthebenchmark.
(1)Withregardtothecreditsheldbyitagainstthegovernmentofanothercountryorregion,ifthiscountryorregioniswithratingasAAorhigher,theriskweightis0%;iflowerthanAA,theriskweightis100%;
(2)Withregardtothecreditsheldbyitagainstanoverseascommercialbankorsecuritiescompany,ifthecountryorregionwherethiscommercialbankorsecuritiescompanyislocatediswithratingasAAorhigher,theriskweightis50%;iflowerthanAA,theriskweightis100%.
(3)Withregardtothecreditsheldbyitagainstapublicutilityenterpriseinvestedbythegovernmentofanothercountryorregion,ifthiscountryorregioniswithratingasAAorhigher,theriskweightis50%;iflowerthanAA,theriskweightis100%.
Article18Theriskweightofthecreditsheldbyacommercialbankagainstamulti-lateraldevelopmentbankshallbe0%.
Article19TheriskweightofallthecreditsinRMBorforeigncurrenciesheldbyacommercialbankagainsttheCentralGovernmentofourcountryandthePeople'sBankofChinashallbe0%.
TheriskweightofthecreditsheldbyacommercialbankagainstthepublicutilityenterprisesinvestedbytheCentralGovernmentofourcountryshallbe50%.
Article20Theriskweightofthecreditsheldbyacommercialbankagainstapolicybankofourcountryshallbe0%.
Article21Theriskweightofthecreditsheldbyacommercialbankagainstanothercommercialbankofourcountryshallbe20%,andtheriskweightofthecreditswithanoriginaltimelimitoffourmonthsorshortershallbe0%.
Theriskweightoffixedcapitalbondsandlong-termsubordinateddebtsheldbyacommercialbankagainstanothercommercialbankofourcountryshallbe100%.
Article22Theriskweightofacommercialbank'sdirectionalbondsissuedbythefinancialassetmanagementcompaniesinvestedbytheCentralGovernmentofourcountryforthepurposeofpurchasingthenon-performingloansofstate-ownedbanksshallbe0%.
TheriskweightoftheothercreditsheldbyacommercialbankagainstthefinancialassetmanagementcompaniesinvestedbytheCentralGovernmentofourcountryshallbe100%.
Article23Theriskweightofthecreditsheldbyacommercialbankagainstanenterprise,individualorotherassetsshallbe100%.
Article24Theriskweightofindividualhousingmortgageloansshallbe50%.
Article25Thefollowing
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